Name the NHL’s five-best players and Nathan MacKinnon, based on — if nothing else — what he accomplished last season, makes the list. The electrifying Avalanche center had a 39-goal, 97-point season and finished second in Hart Trophy voting as the league’s MVP.

Name the NHL’s most underpaid superstars and MacKinnon, 23, is again among the top five. He has the 61st-highest cap hit in the league ($6.3 million), which means he is grossly underpaid based on market value.

MacKinnon will have the same cap hit — a player’s annual average based on lump sum and years — for this season and the next four, through 2022-23, which is a great deal for the Avs. In July 2016, he signed a seven-year contract worth $44.1 million. He made $5.75 million last season and will make $6.75 million this winter. He was thrilled at the time he signed the contract, and based on his poor 2016-17 season (16 goals and 53 points) he had no room to complain.

The thing is, MacKinnon doesn’t care about being paid more than $6 million less than Edmonton’s Connor McDavid, 21, or $2 million less than the Oilers’ Leon Draisaitl, 22. Although they are similar ages, MacKinnon signed his long-term deal at a time he didn’t control the market.

“If I was up, I would ask for more than what I’m getting now,” MacKinnon told The Denver Post. “I think you want to get paid what you’re worth. And at the time, I thought I was paid what I was worth.

“But I’m trying to get better every day and money is the last thing on my mind. It really is. I just want the respect of my teammates, respect from my peers and to reach my own expectations.”

McDavid — who led the NHL in scoring for the second consecutive year but wasn’t a Hart Trophy finalist in 2017-18 — has a league-high $12.5 million cap hit followed by Toronto’s John Tavares ($11 million), and Chicago’s Jonathan Toews and Patrick Kane and Montreal’s Carey Price, each at $10.5 million. Auston Matthews (Toronto) will be in McDavid territory after finishing his entry-level contract this season.

Signing the big contract

NHL contracts can’t be torn up and can’t be extended until exactly one year from the expiration date. Thus, MacKinnon can’t start negotiating his next deal until July 1, 2022 — exactly one year before he can become an unrestricted free agent.

“Obviously, it would be nice to make more money,” MacKinnon said. “But I was 20 years old. I was coming off a decent year and it’s tough when you’re 20 years old to turn down $45 million, to not take $6-plus (million annually) and seven (years) and bet on yourself. You never know. Maybe I grip my stick a little tighter if I was on a one-year deal. You just never really know.”

MacKinnon has always had great skill — particularly skating, stick-handling and shooting. But he struggled with confidence after winning the Calder Trophy as NHL rookie of the year in 2014. He said general manager Joe Sakic, team owner Josh Kroenke and third-year head coach Jared Bednar have molded him into the confident and relaxed player he has become.

“Joe and Josh and when ‘Bedsy’ came in, they kind of gave me the keys last year. Maybe part of it because I was on a seven-year deal, not a two-year deal and fighting with them with negotiations,” MacKinnon said. “I’m happy. I’m very blessed to be where I am, and very fortunate from where I come from. The money I make is ridiculous. That’s the way I’m looking at it.”

MacKinnon has company in the underpaid vs. market value department. New Jersey’s Taylor Hall, 26, who edged out MacKinnon for the Hart Trophy in June, has a $6 million cap hit this season and 2018-19 before he can become a free agent. Hall signed his seven-year, $42 million contract with Edmonton in 2012. Winnipeg’s Mark Scheifele, 25, signed an eight-year, $49 million contract ($6.125 million cap hit) in 2016 and is also deemed under-paid.

But MacKinnon’s team-friendly contract is not expected to prevent up-and-coming Avalanche stars from getting what the market demands. Mikko Rantanen, 21, who is MacKinnon’s right winger, is entering the final year of his entry-level contract and figures to warrant $7-8 million annually in the coming years.

Happy with the team

For now, MacKinnon is the Avalanche’s top-paid player. But he wouldn’t mind if Rantanen or another teammate surpasses him.

“I want guys to get paid what they’re worth,” MacKinnon said. “I’m just here to play hockey. If Mikko makes $20 million, that’s great. I want to win. Mikko’s deal will get done — hopefully we can have him for seven or eight years. I’d like to play with him for my whole career. Mikko is going to get paid what he’s worth. It’s only fair.”

“I don’t even know what his contract is, to be honest with you,” Bednar said. “I know he signed a contract young and he’s on an long-term deal. As a coach, I play him as I see fit and he’s our best player, right? To have a guy like Nate sign long-term for our club is great for organization, great for our coaching staff. He’s digging in and wants to win.”

Said Landeskog: “Nate’s deal is great for us as a team. It goes without saying we can spend money on more assets and other players…ate took his game to another level last year and based off that, no doubt he’s going to get paid.”

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